Tds applicability u/s 194c or 194j

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Querist : Anonymous

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Querist : Anonymous (Querist)
15 October 2014 Dear All Respected,

Please clarify the following query;

Our Company given the order for upgrade the ESP System installed at our power plant under the norms of Govt.
Under this work of Dismantling of the Existing ESP internals , and Erection of new internals with other accessories , Testing & commissioning of the Equipment.

This above mentioned work fall under which section of Income Tax i.e 194c or 194j

Please revert on above ASAP.

Thanks

15 October 2014 It will fall under 194C as dismantaling and erection work is involved.


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